The National and Provincial Building Society, The Leeds Permanent Building Society And The Yorkshire Building Society v The United Kingdom: ECHR 23 Oct 1997

ECHR United Kingdom – applicants’ legal claims to restitution of monies paid under invalidated tax provisions extinguished under the effects of retrospective legislation (section 53 of Finance Act 1991 and section 64 of Finance (No. 2) Act 1992)


21449/93, 21319/93, [1997] ECHR 87, 21675/93, [1997] STC 1466, 69 TC 540, [1997] BTC 624, (1998) 25 EHRR 127, [1998] HRCD 34




Finance Act 1991 53, Finance (No 2) Act 1992 64


Human Rights

Cited by:

CitedJP Whitter (Water Well Engineers) Ltd v Revenue and Customs SC 13-Jun-2018
The taxpayers registration under the Construction Industry Scheme had been withdrawn. The Court was now asked whether HMRC are obliged, or at least entitled, to take into account the impact on the taxpayer’s business of the cancellation of its . .
CitedDA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions SC 15-May-2019
Several lone parents challenged the benefits cap, saying that it was discriminatory.
Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to . .
Lists of cited by and citing cases may be incomplete.

Human Rights, Taxes Management

Updated: 07 February 2022; Ref: scu.227257